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The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

. Based on the results of observations, learning subjects Basic Knowledge of Mechanical Engineering in Vocational High Schools showed low learning outcomes. The purpose of this study is to improve student learning outcomes by using audio-visual media in the student facilitator and explaining learning model. This research is a class action research consisting of two cycles, each cycle consisting of planning, action, observation, and reflection activities. The research subjects were 35 male students in class X Machining at SMK Negeri 1 Cibeber for the 2020/2021 academic year. Based on the results of the written test conducted at the end of cycle I, an average value of 69.92 was obtained with 72% classical completeness. Implementation of improvements in cycle II increased student learning outcomes, with an average score of 78.30 and 76.92% classical completeness.    

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

This study aims to determine: (1) The influence of Work Environment on Employee Loyalty; (2) Effect of Compensation on Employee Loyalty; (3) The Effect of Work Environment and Compensation Against Employee Loyalty in PT. Nawakara Arta Kencana. Data collection methods in this study using questionnaires spread with the number of respondents 45 employees. Data analysis technique in this research using normality test, multicolinearity test, heteroscedasticity test, partial test (t test), and simultaneous test (f test). The results of this study indicate that: (1) Working Environment variables have an effect on significant to employee loyalty variable with t value> t table (2,972> 2,016); (2) Compensation variable significantly influence Employee Loyalty variable with t value> t table (5,500> 2,016); and (3) Work Environment Variables and Compensation Variables together affect Employee Loyalty variable in test result showing that the value of f arithmetic> f table (20,343> 3,21) and value of determination coefficient (R2) equal to 0, 492 or equal to 49 , 2%, it means that Work Environment variable and Compensation variable simultaneously influence Employee Loyalty variable as much 49,2%.

The elderly group during the pandemic is the group most at risk of experiencing severity/morbidity and mortality due to Covid-19 disease. This is because elderly patients (geriatric) generally have various comorbidities, such as cardiovascular disease, chronic respiratory disease, diabetes mellitus and hypertension. The elderly as a vulnerable group, of course, really need the right information related to Covid-19 with the right media. Media that can be used to provide information on Covid-19 to the elderly are posters and power points. This provision can be done by nurses. This research will be conducted on 50 elderly people at Kelurahan Bendungan Semarang. The study was conducted by measuring the level of knowledge with a knowledge level questionnaire about the problem of covid-19, before and after treatment. The design of this study was a quasi-experimental pre-test post-test with control group. The research sample was determined by total sampling with certain criteria, namely: 1) elderly aged 60 years and over, 2) can read, write, communicate well, 3) do not experience sensory, cognitive, and movement disorders, 4) participate in all activities with 100% attendance. The division of the group was 25 people for the intervention group and 25 people for the control group. The provision of posters and PPT media was held 4 times in 4 weeks. This is done in combination because the combination of the two media can increase the level of better knowledge, especially for the elderly who have experienced a decline in function. There is an increase in the level of knowledge from low level 4 people (16%), medium level 15 people (60%), high level 6 people (24%) to low level 1 person (4%), medium level 9 people (36%), high level 15 people (60%).

The Indonesian Ministry of Health has issued a Minister of Health Decree on Guidelines for the Prevention and Control of Covid-19 in Office and Industrial Workplaces in Support of Business Continuity in Pandemic Situations. The Minister of Manpower issues a Circular which states for companies that limit their business activities due to the policies of their respective local governments in preventing and overcoming COVID-19, causing some or all workers not to come to work, taking into account business continuity, changes in the amount and method of payment wages are made in accordance with the agreement between the employer and the worker. The purpose of this study was to analyze the effect of work-life balance on work engagement through job satisfaction as an intervening variable. Sampling in this study using the Slovin formula amounted to 100 respondents using simple random sampling technique. Data analysis using simple linear regression model, multiple and single test. The results of hypothesis testing work life balance statistically have a positive and significant effect on job satisfaction, job satisfaction is statistically positive and significant impact on work engagement, work life balance has an effect on work engagement through job satisfaction as an intervening variable.

This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results show that the amount of loans and the number of automated teller machines (ATMs) have a negative and significant effect on bank profitability. meanwhile, the number of bank branches has a positive and significant impact on the profitability of banks in Indonesia.  

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.

This research is motivated by the lack of complete information, both from books and religious study texts about the problems and developments of organizations that organize Islamic educational institutions, especially in Bali. Also, the uniqueness of the Denpasar Al-Ma'ruf Foundation was found from the preliminary study. The focus of this research is: 1) How is the development of the organization that organizes Islamic education institutions, the Al-Ma'ruf Denpasar Foundation in 2004–2020?; and 2) What are the obstacles faced and solutions made by the Al-Ma'ruf Denpasar Foundation, especially in the early days of its establishment?. The purpose of this study is to find out: 1) How is the development of the organization that organizes Islamic education institutions, the Al-Ma'ruf Denpasar Foundation in 2004–2020; and 2) What are the obstacles faced and solutions made by the Al-Ma'ruf Denpasar Foundation, especially in the early days of its establishment. This study uses descriptive qualitative methods, with data collection through observation, interviews, and documentation techniques. The results showed; 1) From the description of the research location, it proves the readiness, compliance, and accuracy of the foundation to the internal and external conditions of the foundation. In addition to experiencing such a rapid evolution, the Al-Ma'ruf Denpasar Foundation also experienced stagnation and involution in several of its activities, and 2) The biggest obstacles faced by the foundation, namely; provision of land and buildings, approval of permits from the environment, as well as the readiness of professional, qualified, and competent human resources. Solutions carried out by the foundation, namely; by renting land contracts, supporting funds from the foundation's business, persuasive approaches to the surrounding community and related officials, and asking for assistance from experts including teachers and staff from Java.

Learning video is a type of media used in learning activities by involving the senses of sight and sense of hearing in an activity process. Messages and information that can be channeled through this media can be in the form of verbal and nonverbal messages that rely on sight and hearing. The objectives of this study are, 1) To find out the relationship between the use of learning videos during the COVID-19 pandemic to the learning outcomes of fiqh students in class V at MI Rare Muchtary for the 2020/2021 academic year, 2) To find out how much the contribution of the use of learning videos during the COVID-19 pandemic to the fiqh learning outcomes of fifth grade students at MI Rare Muchtary for the 2020/2021 academic year. This research is a quantitative correlational study. The sample used in this study were 49 students. then the data were analyzed using the product moment correlation formula. The results showed that the relationship between the use of instructional videos on the fiqh learning outcomes of fifth grade students at MI Rare Muchtary was moderate or adequate. With the value of the correlation coefficient (r_xy) is 0.648. This means that Ho is rejected and Ha is accepted, so that the relationship between the use of learning videos and learning outcomes of fiqh is positive. 2) the instructional video variable (X) has a simultaneous contribution of 36.2% to the variable of student fiqh learning outcomes for class V (Y) and the remaining 63.8% is influenced by other factors not examined in this study.

The use of methods in learning the Koran is one of the efforts in optimizing the learning of the Koran for students. So the school needs to choose the right method. Which is the selection of the right method can optimize the results of learning to read and write the Koran in students. The purpose of this study was to determine: (1) the ability of students in learning to read and write the Koran at MI Insan Mulia, Jimbaran (2) The application model of the Tilawati method used in an effort to optimize the ability to read and write the Koran in students at MI Insan Mulia, Jimbaran (3) supporting and inhibiting factors while applying the Tilawati method in optimizing learning to read and write the Koran for students at MI Insan Mulia, Jimbaran for the 2020/2021 academic year. This type of research is qualitative. Data collection techniques used in this study were observation, interviews, and documentation. The results of the study revealed that: (1) Students' learning outcomes of the Koran decreased slightly in the odd semester and began to increase in the even semester of the 2020/2021 school year (2) The use of the tilawati method can optimize students' reading and writing skills of the Koran (3) Supporting factors of optimizing learning The Qur'an with the tilawati method at MI Insan Mulia is an adequate Madrasah infrastructure and an effective method. While the inhibiting factor is that some teachers have not been certified as tilawati teachers.

Generally, learning is done face-to-face in schools, but during the pandemic, the government implemented a physical distancing policy to suppress the spread of COVID-19, and learning was done online. SDN 6 Sumerta applies online learning with whatsapp groups, one of which is PAI learning. Learning motivation is one of the factors that influence the success of learning. Motivation is something that moves an individual to take an action. The purpose of this study was to determine: 1) The effect of variations in learning media in whatsapp group on PAI learning motivation of SDN 6 Sumerta students. 2) The contribution of the variation of learning media in the whatsapp group to the PAI learning motivation of SDN 6 Sumerta students. This type of research is quantitative with a correlational approach, the population is all Muslim students in grades I-VI SDN 6 Sumerta with a sample of 47 students, data collection techniques using questionnaires, documentation and observation. The results of the study show 1) there is a positive and significant influence on the variation of whatsapp group learning media on learning motivation. This is indicated by Y = 6.666 + 0.845X, meaning that if the variation of learning media in WhatsApp increases by 1 point, there will be an increase in learning motivation of 0.845. Judging from the f test, F_count is 610,424 > F_table in numerator 1 and denominator 31 at 4.16. Or it can be seen that significant > 0.05 is 0.000 < 0.05. This means that Ho is rejected and Ha is accepted. 2) Variables of learning media variation in whatsapp group contributed 90.3% to learning motivation. The remaining 9.7% is influenced by other factors not examined by the authors.

Learning media in the form of comics can foster Islamic religious education learning activities in students, so that students are trained with the material taught by the teacher. Students become active and interested in learning in reading the material, students try to understand the material by studying the storyline that is made. The formulation of the research problem is; 1) is there any effect the use of digital comics media has on increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year, and 2) how much is the contribution of using digital comics media to increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year. This study aims to determine; 1) the influence of the use of digital comic media on increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year, and 2) how much does the use of digital comics media contribute to increasing PAI learning activities at SMP Negeri 10 Denpasar in the 2020/2021 academic year. This study uses a quantitative approach and in determining the sample using a saturated sampling technique with the results of 79 populations. Data collection techniques using questionnaires and analysis techniques using Product Moment. The results showed that there were; 1) the effect of using digital comics media on increasing PAI learning activities at SMP Negeri 10 Denpasar for the 2020/2021 academic year has a moderate or sufficient positive impact, with the results of the correlation, it is known that rxy = 3.706 is greater than the value of thetable Product Moment r, both at a significant level 5 percent is 1.991, and 2) the coefficient of determination is 15.1%, while the remaining 84.9% is determined by other variables.

Educational marketing management strategy is a social and managerial process by which individuals and groups obtain what they need and want through creating and exchanging and utilizing services. The focus of this research is; 1) What are the efforts in implementing educational marketing management strategies in increasing the interest of prospective new students at Madrasah Aliyah Raudlotul Huffadz Kediri Tabanan? 2) What are the obstacles faced and solutions that can be done in implementing the marketing management strategy of education in increasing the interest of prospective new students at Madrasah Aliyah Raudlotul Huffadz Kediri Tabanan? The objectives of this research are; 1) To find out the efforts in implementing educational marketing management strategies in increasing the interest of prospective new students at Madrasah Aliyah Raudlotul Huffadz Kediri Tabanan. 2) To find out what the obstacles are and the solutions that can be done in the application of educational marketing management strategies in increasing the interest of prospective new students at Madrasah Aliyah Raudlotul Huffadz Kediri Tabanan. This research is a type of qualitative research using a descriptive approach. Data collection was carried out by interview, observation, and documentation methods. So from the results of this study the authors can conclude that planning, implementing and evaluating education marketing management strategies at Madrasah Aliyah Raudlotul Huffadz Kediri Tabanan for the 2021/2022 academic year in order to increase the interest of prospective new students can run well. This happens because of the support of all parties and enthusiasm in the marketing process. The obstacle is the limited number of experts in managing the website and the solution is to find/add experts in managing the Madrasah Aliyah Raudlotul Huffadz Kediri Tabanan website.

Management of educational facilities and infrastructure has an important role regarding the quality of educational institutions where consumers can feel that the management of educational facilities and infrastructure has met expectations or exceeded expectations. It is also intended to attract as much interest as possible to the community towards MI Tawakkal and maintain the image and quality of MI Tawakkal Denpasar. The focus of this research is: (1) What is the management strategy for educational facilities and infrastructure at MI Tawakkal Denpasar?, (2) How is consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar?. This study aims to: (1) determine the management strategy of educational facilities and infrastructure at MI Denpasar, (2) determine consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar. The method used is a qualitative method, the data collection techniques used are interviews, observation, and documentation. Based on this research, it shows that: 1) The management process of school facilities and infrastructure in improving the quality of educational services at MI Tawakkal Denpasar starts from planning needs through open meetings with internal and external school parties, procurement with funding sources independently or from the government, inventory recording in the school Asset Book, use of facilities and infrastructure that are quite good and not complicated, periodic and routine maintenance, elimination of facilities that are not suitable for use, monitoring and reporting as evaluation material for the coming year, 2) Consumer satisfaction with education regarding the management of educational facilities and infrastructure in MI Tawakkal Denpasar is quite satisfied because it has quite complete facilities and excellent management of infrastructure.

Learning is the process of learning for students using educational principles and learning theory which are the main determinants of success. In the research that will be carried out, the author wishes to make an effort in order to increase the interest in learning of 8th graders, especially in the subject of Al Quran Hadith through the Google Meet application with a direct learning model. In this case, the writer wants to focus research on two points including how to increase the interest in learning of 8th grade students in the subject of Al Quran Hadith through the Google Meet application and using the direct learning method and what are the supporting and inhibiting factors in providing improvement efforts to 8th grade students in Al Quran Hadith subjects through the Google Meet application and using the direct learning method. The objectives to be achieved by the author in this study are to determine the causes of decreased interest in learning for 8th grade students using online learning in the subject of Al Quran Hadith at MTs Al-Ma'ruf and for supporting and inhibiting factors in providing improvement efforts to 8th grade students. in the Al Quran Hadith subject through the Google Meet application and using the direct learning method. This type of research is descriptive with a qualitative approach, namely the method of presentation, interpretation of data on the factors in the field. To obtain valid and accurate data, the authors used three data collection techniques, namely interviews, observation and documentation. The results of the research from the thesis made by the author are that there is an increase in the interest in learning of 8th grade students in Al Quran Hadith subjects through the Google Meet application with the Direct learning model, although in it there are several obstacles related to efforts to increase interest in learning carried out by teaching teachers.

Osteoarthritis is a group of rheumatic diseases that most often causes joint disorders, causes pain and disorders in the elderly which generally attacks weight-bearing joints, especially the knee joints. Being overweight can cause damage to joint cartilage. populations with overweight or obesity have greater risk factors for knee osteoarthritis than populations with normal negative weight. excess body weight can reach four to five times greater, thereby accelerating damage to joint cartilage structures. The purpose of this study was to find out the relationship between obesity and knee osteoarthritis in the Working Area of the Batu Aji Health Center, Batam City in 2020. The type of research was analytic with a cross-sectional design, using purposive sampling by looking at secondary data. There were 67 respondents in this study. The results of this study obtained the results of the statistical test chi suare p value = 0.001 (0.05), this indicates that there is a significant relationship between obesity and the incidence of knee osteoarthritis in the elderly in the Batu Aji Health Center Work Area, Batam City in 2020. It is recommended for the elderly to can do physical activities such as gymnastics, morning walks and consume foods and drinks rich in calcium such as milk and fruits in order to maintain bone health in the elderly

This study aims to examine the phenomenon of debt in state enterprises (BUMN) which is excessive without being followed by an increase in profitability. The sample used is state-owned enterprises (BUMN), the various business sectors for the 2015-2018 period. Using purposive sampling got 137 samples and data processing using the IBM SPSS series 23 program. The result is that debt policy has a negative impact on profitability; it does not prove liquidity to affect profitability. It does not prove liquidity to determine dividends. Debt policy has a negative effect on dividends, and profitability has a positive effect on dividends.